• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.305-316
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• 2020

This paper aims to examine the application of cost-volume-profit (CVP) analysis by public universities in Vietnam. In the context where Vietnam is gradually transferring financial autonomy to public universities, the conduct of a CVP analysis in relation to these public universities is particularly urgent. Research samples were collected in 2018 and 2019 by surveying Vietnamese public universities. After collection, the data is synthesized by excel file, conformity check, data cleansing and data analysis on SPSS software by tools such as Frequency statistics, price statistics, and means. The results show that: (1) universities used the CVP analysis in decision-making, (2) information related to the CVP analysis used for decision-making by administrators remained simplistic and lacked cost-control details, and (3) the application of the CVP analysis by university administrators for decision-making was neither comprehensive nor coordinated. The findings also show that, given the current conditions in Vietnam, increasing the governance in public universities is essential, as is contributing to reducing costs, increasing universities'income, providing the best service to students, and improving the quality of training. The study calls for the flexible application of the CVP analysis, which will provide information to help managers at Vietnamese public universities make the best decisions.

• 노동경제논집
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• 제31권1호
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• pp.59-103
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• 2008

본 논문은 실업자 직업훈련사업의 효과를 추정하였다. 주요 결과로서, 구직기간 및 구직 성공률 면에서 전직실업자훈련생이 훈련을 받지 않은 실업자들에 비하여 양호한 결과를 보이고 있으나 취업후 임금수준에서는 유의한 차이를 발견하지 못하였다. 또한 비용 편익분석 결과, 실업훈련을 받지 않은 실직자 그룹에 비해 전직실업자훈련생들의 성과가 높게 나타나고 있다고 볼 수 있으나, 민간우선선정직종 훈련생에 비해 대한상의훈련생의 구직 성과가 높음에도 불구하고 무엇보다 1인당 훈련비용이 높기 때문에 전반적인 훈련성과가 보다 우월하다고 단정하기 어려웠다.

• Journal of Biosystems Engineering
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• 제3권2호
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• pp.22-33
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• 1978

To maintain the self-sufficiency of food production , it is required to improved the productivity and increase the effective utilization of land in the double cropping areas using improved cultivation technology. The following reasons encourage this cours of action because the overlapping rice harvest and barely seeding seasons complete for labour, the lower price of barley makes it financially less attractive to grow and these two facts together are responsible for a decrease in barley being planted in certain more seasonably marginal double cropping areas. Fro these reasons, it is desirable to carry out tests to improve the current cultivation techniques . In this interest , the following studies were carried out in the experimental field located at Banweol-myeon, Whasung-jkun, Gyeonggi-do from October 1977 to July 1978 in order to establish the mechanical method of barley cultivation using the power tiller. The summarized results are as follows. 1. The work performance in the seeding operation using the rotary barley seeder was 68 minutes per 10 ares which compares favourably with 408 min/10a using the conventional method. This is only one sixth of the time required by th conventional method. The operating costs using the rotary barley seeder was 1, 463 won per 10 areas as against 3, 486 Won per 10 ares for the conventional method, showing a saving of about 50% in comparison with the conventional method. 2. In the manure spreading operation, the work performance was 25 min/10a for the manure spreading machine , compared to 1089 min/10a for the manual operations. This is about one fourth of the time required by the conventional method, The operating costs were 810 Won/10a for the machine and 857 Won/10a for the manual labour. This cost shows little advantage by the machine over the manual labor costs. The conventional method of manure spreading will continue pending decision which will develope and improve the machine.3. Work performance in the rolling operation using the barley rolIer was 30 min/lOa which compares favourably with 135 min/10a using conventional method. This was one fourth of the time required by the conventional method. The operating costs were 514 Won/103. for the machine and 1, 003 Won/lOa for manual labour. In the weed control operation, the work performance and operating costs were 45min/lOa, 1, 399won/10a for the herbcide application using the power sprayer, 1, 149min/10a 8, 541won/lOa for the conventional method respectively. This is 26 times higher efficiency in comparison to the conventional method. 4. In the harvesting operation using the reaper binder and tiller attachment, the work performance was 60min/lOa and represents a cost of 2, 039won/10a. The con\ulcornerventional method took 640min/10a at a cost of 4, 757won/lOa. The reaper binder showns a saving of one tenth over the conventional method. The automatic thresher is already recommended for the current situations, and is now being used. 5. From a comparison of the results of the above trials, the serial cultivation system using the attachment for the power tiller such as the rotary barley seeder is now to be recommended for the current barley cultivation system. It is also recommend from these results that the mechanized technology now available must be used to improve and maintain the increase in barley production. It is seen th1t this is the only course now avaihble to solve the peak seasonal requirements of labour needed for l11rvesting and seeding between rice and barley cultivation.

• Asian Pacific Journal of Cancer Prevention
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• 제15권1호
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• pp.3-10
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• 2014

The Japan National Committee for the Union for International Cancer Control (UICC) and UICC-Asia Regional Office (ARO) organized an international session as part of the official program of the 72nd Annual Meeting of the Japanese Cancer Association to discuss the topic "What is cost-effectiveness in cancer treatment?" Healthcare economics are an international concern and a key issue for the UICC. The presenters and participants discussed the question of how limited medical resources can be best used to support life, which is a question that applies to both developing and industrialized countries, given that cancer treatment is putting medical systems under increasing strain. The emergence of advanced yet hugely expensive drugs has prompted discussion on methodologies for Health Technology Assessment (HTA) that seek to quantify cost and effect. The session benefited from the participation of various stakeholders, including representatives of industry, government and academia and three speakers from the Republic of Korea, an Asian country where discussion on HTA methodologies is already advanced. In addition, the session was joined by a representative of National Institute for Health and Care Excellence (NICE) of the United Kingdom, which has pioneered the concept of cost-effectiveness in a medical context. The aim of the session was to advance and deepen understanding of the issue of cost-effectiveness as viewed from medical care systems in different regions.

• Asian-Australasian Journal of Animal Sciences
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• 제8권1호
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• pp.17-22
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• 1995

In this study an attempt was made to evaluate the economics of dairy farming in selected areas of Bangladesh. Data from 20 randomly selected farms were collected by survey method. Results show that cross-bred cows were more in number (2.55) in those farms than that of local cows (0.65). The number of cross-bred cows increased as the farm sizes increased. The production of milk per cross-bred cow was higher (5.66 litres) than the local ones (2.23 litres). Highest (5.74 litres) milk yield per cross-bred cow was recorded in large farms. The average lactation period for crossbred cows was higher (304 days) than the local cows (210 days). In production cost of farms, concentrates took the highest share (35.19%) followed by labour charges (23.64%). The production cost and gross returns for mini dairy farms were higher in large farms (TK. 183,005 and TK. 187,544, respectively), compared to medium and small farms. The benefit-cost ratio of all farms was 1 : 1.03, indicating that mini dairy farming is economically profitable. In addition, each farm created an annual employment opportunity of 649.70 man-days which was met by both male and female labourers. The small farms employed more female family labourers while the large farms depended more on hired labourers. The expansion of dairy farming with cross-bred cows is suggested for accelerating income and employment opportunities in rural Bangladesh.

• 대한교통학회지
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• 제27권2호
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• pp.157-168
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• 2009

개인여객이 운송수단을 선택하여 얻는 효용은 시간, 비용 등의 운송특성과 소득 등 개인특성의 함수이다. 기존 연구에서는 일반적으로 운송특성이 여객효용에 미치는 효과를 추정하기 위한 방법으로 운송특성변수에 대해 선형인 효용함수를 전제로 한 무작위 효용모형을 이용하여 왔다. 그러나 본 논문에서는 개인여객의 효용극대화를 분석하는 방법으로서 운송수단선택행위가 소비, 여가, 소득창출 등 보다 본원적인 활동으로부터 파생된다는 점에 주목하여, 다시 말해, 개인의 본원적 활동에 따른 효용극대화 관점에서 운송수단선택에 따른 효용이 진정으로 선형의 형태를 지니고 있는지를 살펴보았다. 이론적 결론은 첫째, 본원적 활동에 따른 효용이 소비와 여가만의 함수일 때 선형가정은 운송시간의 일부구간에서 진실이다. 둘째, 만일 효용이 노동활동이나 운송시간에 의해 직접 영향을 받을 경우 운송특성에 따른 효용의 선형성은 극단적인 상황이 아니면 성립하지 않는다. 따라서 운송특성에 따른 효용의 크기를 추정하기 위해선 선형이 아닌 보다 일반화된 함수에서의 근사가 요구된다.

• Annals of Occupational and Environmental Medicine
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• 제34권
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• pp.3.1-3.12
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• 2022

Background: Influenza illness causes several disruptions to the workforce. The absenteeism that often ensues has economic implications for employers. This study aimed to estimate the cost-benefit of influenza vaccination in a healthcare setting from the employer's perspective. Methods: A cross-sectional questionnaire survey was conducted in a private hospital in 2018-2019 comparing voluntary vaccinated with non-vaccinated employees with influenza vaccine. The analyses were made based on self-reporting on absenteeism and presenteeism from Influenza-like illnesses (ILIs). The costs incurred, both direct and indirect costs, were included in the study. A cost-benefit analysis was performed by measuring the cost of the vaccination program. The costs of absenteeism and reduced productivity were calculated using 3 hypothesised levels of effectiveness in the following percentage of productivity of 30%, 50%, and 70%. The costs were also calculated based on four scenarios: with and without operating income and with and without replacement. The benefits of the influenza vaccination from the employer's perspective were analysed. The benefit to cost ratio was determined. Results: A total of four hundred and twenty-one respondents participated. The influenza vaccination rate was 63.0%. The rate of ILI of 38.1% was significantly lower among vaccinated. The ILI-related absenteeism reported was also significantly lower amongst vaccinated employees at 30% compared to 70% non-vaccinated. Employers could save up to USD 18.95 per vaccinated employee when only labour cost was included or 54.0% of cost savings. The cost-saving rose to USD 155.56 when the operating income per employee was also included. The benefit to cost ratio confirmed that the net cost-benefit gained from the vaccination was more than the net cost of vaccination. Conclusions: Influenza vaccination for working adults was cost-saving and cost-beneficial when translated into financial investments for the employer. A workplace vaccination demonstrates a significant cost-benefit strategy to be applied in any institutional setting.

• 한국조리학회지
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• 제7권3호
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• pp.45-56
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• 2001

The HPC(High Pressure Cooking) method and the traditional method of brown stock preparation are compared in terms of gelatin, free amino acid and sensory evaluation. The HPC outperform the traditional method. In addition, free amino acid content of brown stock increased when HPC method is applied. In traditional method, however, the contents of free amino acids gradually increased in proportion to the length of heating times. When the HPC method is used for brown stock, the level of alanine and methionine were relatively higher than that of traditional method. In order to measure the quality of brown stock made from different methods, the highly qualified chefs were selected. They favoured the taste and smell made from HPC while they preferred traditional approach to HPC in terms of stickiness and appearance(colour). It is turned out that five hours is the most appropriate heating time for HPC method to obtain the maximum extraction of amino acid. The results suggest that the quality of brown stock from HPC method is not at all inferior to that of traditional brown stock while the HPC approach can improve the level of productivity by saving the labour cost, food cost and time.

• Safety and Health at Work
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• 제3권3호
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• pp.155-165
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• 2012

Reflecting the current international trends toward proactive risk assessment and control at work with practical procedures, participatory action-oriented approaches are gaining importance in various sectors. The roles of these approaches in promoting the safety and health at work are discussed based on their recent experiences in preventing work-related risks and improving the quality of work life, particularly in small-scale workplaces. The emphasis placed on the primary prevention at the initiative of workers and managers is commonly notable. Participatory steps, built on local good practices, can lead to many workplace improvements when the focus is on locally feasible low-cost options in multiple aspects. The design and use of locally adjusted action toolkits play a key role in facilitating these improvements in each local situation. The effectiveness of participatory approaches relying on these toolkits is demonstrated by their spread to many sectors and by various intervention studies. In the local context, networks of trainers are essential in sustaining the improvement activities. With the adequate support of networks of trainers trained in the use of these toolkits, participatory approaches will continue to be the key factor for proactive risk management in various work settings.

• 노동경제논집
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• 제29권1호
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• pp.75-98
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• 2006

본 논문은 다양한 비정형 근로계약 선택의 결정요인이 무엇인가를 거래비용 이론에 의거하여 제시하고 있다. 풀타임 상용고의 정형근로를 조직내거래, 비정형근로를 시장거래 내지 시장거래와 조직내거래 중간의 다양한 영역이라고 볼 때, 시장거래비용의 크기와 종류에 따라 정형큰로 및 비정형근로의 유형이 선택될 것이다. 스킬의 기업특수성, 스킬의 수준, 직무수행의 범위 및 불확실성, 근로계약 기간 등 4가지 조건에 따라 해당 근로계약의 거래비용이 결정되며, 이에 따라 적합한 근로계약이 선택되는 과정으로 모형을 제시하고 있다. 결국 직종의 성격에 따라 정규직과 비정규직의 유형이 결정되는 현상, 즉 직종간 분리된 근로계약의 선택으로 귀결되며, 이는 비정규고용의 업종 및 기간 제한, 임금차별 규제 등의 법적 보호장치가 실제적으로는 큰 효과가 없을 수 있다는 사실을 시사하고 있다.